Motor vehicle, mobile home, and boat sales tax

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Overview

Sales tax is due to the Florida Department of Revenue on almost all property ownership transfers. This tax applies to dealership sales and to casual (private) sales, such as those made through eBay, Craigslist, and newspaper classifieds. The tax collector's office collects sales tax on behalf of the Department of Revenue on motor vehicle, mobile home, and boat transfers of ownership.

Florida's current state sales tax rate is six percent, and each county may levy an additional, discretionary sales tax. Manatee County collects an additional 1% discretionary sales tax, not to exceed $50, on the first $5,000 of the purchase price.

If you have questions or need more information about sales tax, you may contact the Department of Revenue.

Because the discretionary county tax rate varies by county, this example applies only to Manatee County residents. To calculate the sales tax for a different county, you may use the Department of Revenue's Discretionary Sales Surtax Information sheet.

Mobile homes, travel trailers, and park models

Mobile homes - real property

If you own the mobile home and the land, the mobile home is classified as "real property." If you purchase a mobile home that has already been classified as real property, you are exempt from paying sales tax. If the mobile home has not already been classified as real property, you must pay sales tax on the purchase price. In addition, if you purchase a real property mobile home and remove it from the land, the classification changes to "rental property," and you must pay sales tax on the purchase price.

Mobile homes - rental property

If you own the mobile home but rent or lease the land, the mobile home is classified as "rental property." If you purchase a mobile home that sits on rental property, you must pay sales tax on the purchase price. Depending on the circumstances of your purchase, you may be able to reduce the amount of sales tax by completing an Itemized Invoice Affidavit. If you purchased through a licensed dealer, broker, or real estate agent, you must pay sales tax on the full purchase price and cannot use the affidavit.

Travel trailers and park models

If you purchase a travel trailer or park model and rent the land it sits on, you may be able to reduce your sales tax amount by completing an Itemized Invoice Affidavit. The same limitations apply as described above for mobile homes on rental property.